Michigan House Bill HB4624

Michigan 2025-2026 Regular Session

• Introduced: 6/10/25
• Refer: 6/10/25

Caption

Individual income tax: city; certain references in the city income tax act; make gender neutral. Amends sec. 41, ch. 2 of 1964 PA 284 (MCL 141.641). TIE BAR WITH: HJR F'25

Summary

House Bill 4624 amends section 41 of the City Income Tax Act to make the language gender neutral. The bill changes the phrase “husband and wife” to “spouses” in the provision allowing a joint city income tax return, while leaving the underlying filing rules and joint-and-several tax liability unchanged. It also retains the existing filing deadlines and the distinction between returns filed directly with a city and those filed under an agreement with the Department of Treasury. The bill is tied to a separate constitutional change and would not take effect unless Senate Joint Resolution S00781'25 or House Joint Resolution F (HJR F'25) becomes part of the state constitution. In practical terms, the bill updates the City Income Tax Act’s terminology without altering tax rates, eligibility, or administrative structure. Its main legal effect is to modernize statutory language in the city income tax filing provisions.

Impact

HB4624 would amend the City Income Tax Act, specifically MCL 141.641, to replace gendered marital terminology with gender-neutral language in the joint return provision. The bill does not change who may file jointly, the joint and several nature of the liability, or the filing deadlines for city income tax returns. Its impact is limited to statutory wording and would apply to city income tax administration for corporations and individuals subject to the ordinance, but only if the related constitutional resolution is adopted.

Sentiment

The available context suggests the bill is largely noncontroversial and technical in nature. The stated purpose is to make references in the city income tax act gender neutral, indicating a modernization or cleanup measure rather than a substantive tax policy change. No committee transcripts or recorded votes were provided, so there is no evidence of opposition or debate in the available materials.

Contention

The only notable issue apparent from the bill text is the tie-bar requirement: the amendment would not take effect unless the related constitutional resolution is adopted. That makes the bill dependent on separate action outside the tax statute itself. Otherwise, the measure appears to have little substantive contention, because it preserves existing filing rules and tax liability while updating terminology from “husband and wife” to “spouses.”